QuavaBETA

The law as at 13 March 2026

Covers: July 2026 SQE1 · Last reviewed: 10 June 2026 Checked against: legislation.gov.uk, gov.uk, the SRA, and reported case law.

The July 2026 SQE1 examines the law of England & Wales in force on 13 March 2026 (the SRA sets the examinable date four months before each assessment window). This record lists the changes we have accounted for, and the recent changes that are not yet examinable.

In force as of 13 March 2026

Business Law & Practice

  • Companies House local registers (directors, directors' residential addresses, secretaries, PSCs) abolished 18 Nov 2025 (ECCTA). Register of members retained — and now mandatory for all (central-register election abolished).
  • Failure to prevent fraud corporate offence in force 1 Sept 2025 (large organisations: 2 of — 250+ employees, £36m turnover, £18m assets; reasonable-procedures defence).
  • Companies House identity verification for new directors/PSCs from 18 Nov 2025 (existing directors transition to 18 Nov 2026; LLP members included).
  • ACSP regime for agents filing at Companies House — 18 Mar 2025.
  • Companies House fees updated 1 Feb 2026 (e.g. digital confirmation statement £34 → £50).
  • Employer NICs 15%, secondary threshold £5,000, Employment Allowance £10,500 — 6 Apr 2025.
  • Corporation tax unchanged (25% main / 19% small profits / marginal relief); VAT registration threshold £90,000.
  • Strike law: Minimum Service Levels repealed (18 Dec 2025); 10-day strike notice + 12-month ballot mandate (18 Feb 2026).
  • Saxon Woods v Costa [2025] EWCA Civ 708 — objective honesty limit on the s.172 subjective test.
  • THG v Zedra (UKSC, 25 Feb 2026) — no limitation period for s.994 unfair-prejudice petitions.

Wills, Trusts, Estates & Private Client Tax

  • IHT: domicile replaced by long-term residence (10 of last 20 tax years) — 6 Apr 2025. "Deemed domicile" is no longer the test.
  • APR/BPR: still unlimited 100% at the cutoff (£2.5m combined cap starts 6 Apr 2026 — not applied).
  • BADR rate 14% — 6 Apr 2025.
  • CGT main rates 18% / 24% — since 30 Oct 2024.
  • Probate court fee £300 (Jan 2025); copy grants £16 (17 Nov 2025).
  • NRB £325k / RNRB £175k unchanged (frozen to 2031).
  • Rukhadze [2025] UKSC 10 — reaffirms the strict fiduciary profit rule.

Property Practice / Land Law

  • SDLT (post-1 Apr 2025): nil-rate band £125k; FTB relief £300k / £500k max; additional-dwelling surcharge 5%.
  • Leasehold: 2-year ownership rule for enfranchisement/lease extension abolished — 31 Jan 2025 (LAFRA).
  • Marriage value: still payable (leases under 80 years) — LAFRA abolition not yet commenced.
  • RTM: non-residential limit raised to 50% + costs reform — 3 Mar 2025.
  • Welsh LTT additional-property surcharge 5% — from 11 Dec 2024.
  • URS v BDW [2025] UKSC 21 — DPA duty; 30-year retrospective limitation.

Dispute Resolution

  • CPR Part 25 rewritten — 6 Apr 2025 (PD25A/25B revoked; old freezing/search-order references out of date).
  • Appellant's notice: time to serve the sealed notice 7 → 14 days (Oct 2025).
  • Crown Court appeal notice 15 business days (not 21); CA single-judge renewal 10 business days (not 14).
  • Court fees up ~3.2% — 8 Apr 2025.
  • SLAPP strike-out ground — 18 June 2025.
  • No change: Part 36, default judgment, service rules.

Criminal Law & Practice

  • Cite Criminal Procedure Rules 2025 (in force 6 Oct 2025) — not CrimPR 2020.
  • Magistrates' max custody 12 months for a single either-way offence — since 18 Nov 2024.
  • Revised Imposition guideline — 1 Sept 2025.

Consumer & Commercial

  • CPUT Regulations 2008 replaced by DMCCA 2024 — 6 Apr 2025 (fake reviews and drip pricing banned; CMA direct fining powers).

Contract & Tort

  • King Crude Carriers [2025] UKSC 39 — no deemed-fulfilment doctrine for conditions precedent (12 Nov 2025).
  • Core doctrine otherwise unchanged (penalties, remoteness, frustration, secondary victims, vicarious liability, Rylands/nuisance).

Legal Services, Conduct & Accounts

  • SRA Compensation Fund contributions £70 individual / £1,950 firm (Nov 2025; previously £90 / £2,220).
  • SRA Accounts Rules — no change.
  • Money Laundering Regulations 2017 — no amendments in force by the cutoff.

Financial Regulation & Public Law

  • FSCS deposit protection £120,000 — from 1 Dec 2025 (joint £240,000).
  • Arbitration Act 2025 in force 1 Aug 2025 (arbitrator disclosure duty; seat-law default; restricted s.67 challenges; summary disposal; emergency arbitrators).
  • UK Prospectus regime replaced by POATRs 2024 + FCA Prospectus Rules — 19 Jan 2026.
  • For Women Scotland v Scottish Ministers [2025] UKSC 16 — "sex" in the Equality Act means biological sex; a GRC does not change sex for EqA purposes.

NOT yet in force at 13 March 2026 — not examinable, not applied

  • Section 21 / assured shorthold tenancies — still good law (Renters' Rights Act tenancy reforms commence 1 May 2026).
  • APR/BPR £2.5m cap; BADR 18%; dividend tax rises — all 6 Apr 2026.
  • Hereditary peers — still sit (House of Lords (Hereditary Peers) Act, Royal Assent 18 Mar 2026 — after the cutoff).
  • Spiking / cuckooing offences (Crime and Policing Act 2026) — not in force.
  • Suspended-sentence reforms (Sentencing Act 2026) — commence 22/23 Mar 2026.
  • Unfair dismissal day-one right — not until 2027; qualifying period remains 2 years.
  • PACCAR reversal — announced, not enacted; percentage-based funding agreements remain unenforceable DBAs unless compliant.
  • Marriage value abolition — not commenced.

How this record is maintained

  • Reviewed before each SQE cycle against primary sources (legislation.gov.uk, gov.uk, the SRA, reported cases).
  • Items dependent on very recent statutory instruments are re-checked for commencement before any content change.
  • This record states the law as at the examinable date. It is reference material, not legal advice.